The meaning of 'beneficial ownership' and the use thereof for tax treaty shopping and tax avoidance
The term ‘beneficial ownership’ is included in numerous tax treaties that are concluded between countries today but the majority of these treaties do not define the term. The purpose of this study is four fold. Firstly, to investigate what the meaning is of the term ‘beneficial owner’ for tax treaty...
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University of Pretoria
2013
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| Online Access: | http://hdl.handle.net/2263/26693 Meyer, SP 2010, The meaning of 'beneficial ownership' and the use thereof for tax treaty shopping and tax avoidance, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/26693 > http://upetd.up.ac.za/thesis/available/etd-07262011-131907/ |
Internet
http://hdl.handle.net/2263/26693Meyer, SP 2010, The meaning of 'beneficial ownership' and the use thereof for tax treaty shopping and tax avoidance, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/26693 >
http://upetd.up.ac.za/thesis/available/etd-07262011-131907/